Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + HC Customs - 1992 (11) TMI HC This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

1992 (11) TMI 276 - HC - Customs

Issues:
Appeal against acquittal under the Imports and Exports (Control) Act and the Customs Act; Validity of statement recorded under S. 108 of the Customs Act; Allegations against Customs Officers; Admissibility and evidentiary value of the accused's statement; Identification of parcels as corroborative evidence.

Analysis:
The judgment involves an appeal challenging the acquittal of the respondent in a case under the Imports and Exports (Control) Act and the Customs Act. The prosecution alleged that the accused, along with others, was involved in smuggling foreign items into the country using a method where parcels were dispatched via Bombay, containing contraband like watches and sarees. The trial court convicted the respondent based on his statement recorded under S. 108 of the Customs Act and his identification of the parcels. However, the Sessions Judge overturned the conviction, leading to the current appeal.

The main contention raised by the learned A.P.P. was that the appeal court's interference was unjustified, emphasizing the admissibility and reliability of the accused's statement under S. 108 of the Customs Act. The A.P.P. argued that the evidence, including the Customs Officers' testimonies, was strong enough to support the conviction, questioning the appeal court's doubts regarding the statement's voluntariness and the identification of parcels as separate acts.

On the other hand, the respondent's counsel supported the appellate judgment, highlighting the principles governing appeals against acquittals. The counsel argued that interference with an acquittal is warranted only in cases where the lower court's findings are incorrect or perverse, leading to a failure of justice. The counsel contended that the Sessions Judge had meticulously examined the evidence and applied the law correctly, justifying the acquittal.

The judgment extensively discussed the admissibility and evidentiary value of the accused's statement under S. 108 of the Customs Act. It was observed that the statement's voluntariness was in dispute, with concerns raised about coercion or inducement. The judgment referenced legal precedents emphasizing the caution required in relying on such statements and the need for independent corroboration for convictions based solely on these statements.

Ultimately, after a thorough review of the evidence and legal principles, the court upheld the appellate judgment, dismissing the appeal and affirming the acquittal of the respondent. The court found no grounds to interfere with the Sessions Judge's decision, emphasizing the importance of independent corroboration and the need for caution in evaluating statements recorded under S. 108 of the Customs Act.

 

 

 

 

Quick Updates:Latest Updates